301-j. Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax. (a) Imposition of tax. (1) In addition to the taxes imposed by sections three hundred one-a and three hundred one-e of this article, there is hereby imposed upon every petroleum business subject to tax imposed under section three hundred one-a of this article and every aviation fuel business subject to the aviation gasoline component of the tax imposed under section three hundred one-e of this article, a supplemental monthly tax for each or any part of a taxable month at a rate of six and eight-tenths cents per gallon with respect to the products included in each component of the taxes imposed by such section three hundred one-a and the aviation gasoline component of the tax imposed by such section three hundred one-e of this article.
(2) Provided, however, "commercial gallonage," as such term is defined in subdivision (k) of section three hundred of this article, shall be exempt from the measure of the tax imposed under this section.
(3) Provided, further, "railroad diesel," as such term is defined in subdivision (l) of section three hundred of this article, shall be exempt from the measure of the tax imposed under this section.
(4) Provided, further, a separate per gallon rate shall apply with respect to highway diesel motor fuel. Such rate shall be determined by taking the adjusted rate per gallon of tax imposed under paragraph one of this subdivision as adjusted in accordance with paragraph five of this subdivision and subtracting therefrom one and three-quarters cents. Commencing January first, two thousand twelve, and each January thereafter, the per gallon rate applicable to highway diesel motor fuel shall be the adjusted rate under paragraph one of this subdivision as adjusted in accordance with paragraph five of this subdivision which commences on such date minus one and three-quarters cents. The resulting rate under this paragraph shall be expressed in hundredths of a cent.
(5) Except as herein provided, the tax imposed under this section shall be calculated in the same respective manner as the taxes imposed by section three hundred one-a and section three hundred one-e of this article. Except for section three hundred one-d and except as otherwise provided in this section, all the provisions of this article applicable to the taxes imposed by sections three hundred one-a and three hundred one-e of this article, shall apply with respect to the supplemental tax imposed by this section to the same extent as if it were respectively imposed by such sections.
(b) Credit, refund or reimbursement with respect to aviation gasoline. (i) A credit or refund of the tax paid under this section relative to the tax imposed on aviation gasoline under section three hundred one-e of this article shall be available with respect to aviation gasoline which qualifies for the partial credit or refund under paragraph two of subdivision (b) of section three hundred one-e of this article.
(ii) A reimbursement of the tax paid under this section relative to the tax imposed on aviation gasoline under section three hundred one-e of this article shall be available with respect to aviation gasoline which qualifies for the partial reimbursement under paragraph three of subdivision (d) of section three hundred one-e of this article and for which no credit or refund under subparagraph (i) of this paragraph was provided.
(iii) The commissioner shall require such documentary proof to qualify for any credit, refund or reimbursement of tax provided by this paragraph as the commissioner deems appropriate.
(c) Rate adjustment. The rate of the supplemental tax shall be adjusted at the same time as the rates of the components of the taxes imposed by sections three hundred one-a and three hundred one-e of this article, and the method of making adjustments to the rate of the supplemental tax shall be the same as the method used for such rates.
(d) Deposit and disposition of revenue. All taxes, and any interest and penalties relating thereto, collected or received with respect to the supplemental petroleum and aviation fuel business tax imposed by this section up to and including March thirty-first, nineteen hundred ninety-three shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. Except as otherwise provided, on and after April first, nineteen hundred ninety-three, all taxes, and any interest and penalties relating thereto, collected or received in any month with respect to such supplemental petroleum and aviation fuel business tax imposed by this section, together with any other moneys specified in this chapter to be deposited under this subdivision, shall be deposited, on or before the fifteenth day of each succeeding month, proportionately into the following dedicated fund accounts without priority; sixty-three percent in the dedicated highway and bridge trust fund established pursuant to section eighty-nine-b of the state finance law, thirty-four percent in the dedicated mass transportation trust fund established pursuant to section eighty-nine-c of the state finance law to be distributed as follows: eighty-five percent of such amount shall be allocated to the New York city transit authority and its subsidiaries and the Staten Island rapid transit operating authority and fifteen percent of such amount shall be allocated to the Long Island Rail Road Company and metro north commuter railroad company in accordance with the procedures for payment and distribution specified in section one thousand two hundred seventy-c of the public authorities law, for payment, subject to appropriation, to the metropolitan transportation authority dedicated tax fund established pursuant to section twelve hundred seventy-c of the public authorities law, and three percent in such dedicated mass transportation trust fund to be distributed, subject to appropriation, for purposes authorized by section eighty-nine-c of the state finance law, to entities other than the mass transit operating agencies which receive money from the metropolitan transportation authority dedicated tax fund. Notwithstanding any general or special law to the contrary, other than a law which makes specific reference to this sentence of this section, so long as such metropolitan transportation authority dedicated tax fund shall exist, any appropriation from the dedicated mass transportation trust fund to the metropolitan transportation authority, its affiliates or its subsidiaries shall be deemed to be an appropriation to the metropolitan transportation authority and the total amount paid pursuant to such appropriation or appropriations or section thirty-one of chapter fifty-six of the laws of nineteen hundred ninety-three including the second clause of the first sentence of subdivisions a and b thereof, shall be deposited to such metropolitan transportation authority dedicated tax fund and distributed in accordance with the provisions of section twelve hundred seventy-c of the public authorities law.
Prior to making deposits as provided in this subdivision, the comptroller shall retain such amount as the commissioner may determine to be necessary, subject to the approval of the director of the budget, for reasonable costs of the department in administering and collecting the taxes deposited pursuant to this subdivision and for refunds and reimbursements with respect to such taxes, out of which the comptroller shall pay any refunds or reimbursements of such taxes to which taxpayers shall be entitled. Provided, further, however, that, prior to such deposit, from the amounts so collected or received during the period commencing on January first, nineteen hundred ninety-four and ending on March thirty-first, nineteen hundred ninety-four, an amount equal to the portion of the taxes, interest and penalties so received or collected resulting from the amendments made by sections forty-two, forty-three and forty-four of chapter fifty-seven of the laws of nineteen hundred ninety-three shall be deposited and disposed of pursuant to the provisions of subdivision one of section one hundred seventy-one-a of this chapter.
Last modified: February 3, 2019